M/s. Ketan Construction Co., RAJKOT-GUJARAT V. The Deputy Commissioner of Income Tax, Circle-1, RAJKOT-GUJARAT

ITA 399/RJT/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1287 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 1998-1999
• Appeal Filed On: 28-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V J BORICHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH E-COURT AT AH MEDABAD] (BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER) ITA. NO: 399/RJT/2013 (ASSESSMENT YEAR: 1998-99) M/S. KETAN CONSTRUCTION CO. KCL, AMIN MARG, RAJKOT V/S THE D.C.I.T., CIRCLE-1, RAJKOT (APPELLANT) (RESPONDENT) PAN: AACFK 2007R APPELLANT BY : NONE RESPONDENT BY : SHRI V.J. BORICHA, SR. D.R. ( )/ ORDER DATE OF HEARING : 04 -05-201 6 DATE OF PRONOUNCEMENT : 04 -05-2016 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)- II, RAJKOT DATED 27.08.2013 PERTAINING TO A.Y. 1998 -99. ITA NO. 399/ RJT/2013 . A.Y.1998-99 2 2. ON THE DATE OF HEARING I.E. ON 04-05-2016, NONE APP EARED ON BEHALF OF ASSESSEE NOR AN ADJOURNMENT APPLICATION WAS FILED O N BEHALF OF THE ASSESSEE THOUGH THE NOTICE FIXING THE DATE OF HEARI NG WAS SERVED ON ASSESSEE, WHICH INDICATES THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL, THEREFORE, FOLLOWING THE DE CISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIM INE. THE ASSESSEE SHALL HOWEVER BE AT LIBERTY TO APPROACH THE TRIBUNA L FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NON-APP EARANCE ON THE DATE OF HEARING. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 04 - 05 - 2016 SD/- SD/- (RAJPAL YADAV) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,RAJK OT